The present invention relates generally to wall paneling systems and in particular to a new concept in "Mansard" wall construction. While such construction is popular today in the building industry most prior art systems usually feature conventional construction techniques involving substantial improvising on the job site. It is generally true that such prior art construction requires that carpenters utilize conventional techniques to construct a framework over which the wall paneling is secured and under which a ceiling is provided. With the present invention, a "system" approach is taken to such construction featuring a combination of elements which are suitable for virtually all types and sizes of "Mansard" construction permitting the convenient ordering of entire systems and the efficient and low cost assembly of the components at the job site.